EBrief No. 60/09 confirms that where the preliminary tax payment for 2009 is based on 90% of the final liability for 2009 or 100% of the final liability for 2008, the income levy due must also be included in the preliminary tax payment. The eBrief outlines the basis for calculating the income levy and confirms that the annual 2009 composite rates should be applied and a credit allowed for the levy already paid in respect of relevant emoluments.